Refund procedure for input tax credit requires GSTR-2A evidence and prescribes electronic ledger debit order and re-credit mechanics. Procedural clarifications require refund claims to be filed with a print-out of FORM GSTR-2A and an Annexure-A invoice statement alongside FORM GST RFD-01A and ARN; the proper officer may rely on GSTR-2A and need not insist on invoices contained therein. The portal computes refundable unutilized ITC as the least of the statutory formula amount, end-period electronic credit ledger balance after return, and ledger balance at filing, and ledger debits must follow the order: integrated tax, then central and state/UT tax equally with cross-debiting. Re-credit of rejected amounts follows specified forms and recovery procedures; rule 96(10) applies only to direct purchasers/importers who availed specified notification benefits; disbursing authorities must not withhold sanctioned refunds save as statutorily permitted. Deficiency memos require fresh filing and threshold limits apply per tax head.
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Provisions expressly mentioned in the judgment/order text.
Refund procedure for input tax credit requires GSTR-2A evidence and prescribes electronic ledger debit order and re-credit mechanics.
Procedural clarifications require refund claims to be filed with a print-out of FORM GSTR-2A and an Annexure-A invoice statement alongside FORM GST RFD-01A and ARN; the proper officer may rely on GSTR-2A and need not insist on invoices contained therein. The portal computes refundable unutilized ITC as the least of the statutory formula amount, end-period electronic credit ledger balance after return, and ledger balance at filing, and ledger debits must follow the order: integrated tax, then central and state/UT tax equally with cross-debiting. Re-credit of rejected amounts follows specified forms and recovery procedures; rule 96(10) applies only to direct purchasers/importers who availed specified notification benefits; disbursing authorities must not withhold sanctioned refunds save as statutorily permitted. Deficiency memos require fresh filing and threshold limits apply per tax head.
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